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Social insurance and the optimum piecewise linear income tax
Strawczynski, Michel - In: Journal of public economics 69 (1998) 3, pp. 371-388
Persistent link: https://www.econbiz.de/10001248554
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Comments on social insurance and the optimum piecewise linear income tax
Lundholm, Michael - 1999
Persistent link: https://www.econbiz.de/10001405174
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Tax litigation, tax reporting game, and social costs
Jung, Woon-Oh - In: The journal of the American Taxation Association : a … 17 (1995) 2, pp. 1-19
Persistent link: https://www.econbiz.de/10001195587
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Complexity, honest mistakes, and tax evasion
Bardsley, Peter - 1995
Persistent link: https://www.econbiz.de/10000912982
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Efficient tax reporting : the effects of taxpayer liability information services
Vossler, Christian Allen; McKee, Michael J. - In: Economic inquiry : journal of the Western Economic … 55 (2017) 2, pp. 920-940
Persistent link: https://www.econbiz.de/10011760222
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Optimal income taxation with a risky asset : the triple income tax
Schindler, Dirk (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002109514
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Optimale Besteuerung riskanter Einkünfte : das Konzept der 'Triple Income Tax'
Schindler, Dirk - 2006
Persistent link: https://www.econbiz.de/10003285306
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Optimal income taxation with a risky asset : the triple income tax ; presented at CESifo Venice Summer Institute, workshop on "The Future of Capital Income Taxation", July 2006
Schindler, Dirk - 2006
We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return, that … the excess return with a special tax rate. There is no trade-off between risk allocation and efficiency in intertemporal … risk-shifting effect. …
Persistent link: https://www.econbiz.de/10003387591
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Optimal income taxation with a risky asset : the triple income tax
Schindler, Dirk (contributor) - 2006
Persistent link: https://www.econbiz.de/10003395214
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Optimal linear and two-bracket income taxes with idiosyncratic earnings risk
Hsu, Minchung; Yang, C. C. - In: Journal of public economics 105 (2013), pp. 58-71
Persistent link: https://www.econbiz.de/10009792653